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IECON: International Economics and Business Conference
Published by Universitas Muhammadiyah Makassar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The IECON: International Economics and Business Conference, organized annually by the Faculty of Economics and Business at Universitas Muhammadiyah Makassar, is a key platform for academics, professionals, and students to present research, exchange ideas, and expand networks in economics, management, and accounting. The conference focuses on fostering innovation and exploring the role of artificial intelligence (AI) in various sectors. IECON aims to promote research in areas such as management, accounting, economics, Islamic economics, and taxation, bridging theoretical knowledge with practical solutions. The conference covers diverse topics including Entrepreneurship and Innovation, Economics and AI-Driven Insights, AI in Strategic Management and Decision-Making, Accounting and Financial Reporting, Islamic Economics and Ethical AI Applications, and Taxation and AI-Enabled Compliance. These themes highlight the integration of AI in economic analysis, business strategies, and compliance, along with the importance of ethical considerations in Islamic economics. IECON invites contributions from researchers and practitioners, enriching both academic literature and business practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 318 Documents
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Analysis of the Level of Knowledge of Micro, Small and Medium Enterprises (MSMEs) about Halal Product Guarantee Policies Nur Cahyadi; Aries Kurniawan; Putra Panji Respati
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/31dp3246

Abstract

Knowledge is essentially everything that is understood about a particular object, including the level of understanding in the form of science. Meanwhile, another meaning of knowledge is the result of a process after sensing a particular object. Knowledge is an important factor in behavior. This study aims to analyze the level of knowledge of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency regarding halal product certification through the free halal certification program. Although the government has encouraged the processing of halal product certifications, there is still a gap in their utilization by MSMEs in Gresik Regency. The approach used in this study is a qualitative method with survey and in-depth interview techniques. A total of 50 MSMEs in Gresik Regency were surveyed, while 10 of them were selected for in-depth interviews. Qualitative data was used for thematic analysis to explore the understanding and experiences of MSME actors related to halal product certification. Data analysis was conducted through reduction, data presentation, and conclusion. The results of the study showed that the level of knowledge of MSME actors about halal product certification varied. The researcher used Notoatmodjo's theory of knowledge level indicators, which includes knowing, understanding, application, analysis, and synthesis. The conclusion of this study emphasizes the importance of education and training for SME actors regarding halal product certification through free halal certification programs. Therefore, policy intervention from the local government is needed to provide structured training and guidance.
Proving That Forecasting Using The Exponential Single Smoothing Method Is Useful: Study On The Procurement Of Office Stationery For Hospitals Abi Hanif Dzulquarnain; Bintang Az’mi Nabilah
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/tj1mq744

Abstract

Procurement involves numerous activities, consisting of many material and information flows, it is not as simple as to just convey a need from an internal customer to a supplier and then deliver the item to the internal customer. Based on initial observations the author observed several problems in the process of forecasting the demand for general consumables, particularly office stationery. The selection of these consumables is based on their vital role in supporting daily administrative activities within the hospital environment, making them a relevant subject for studying patterns of recurring and consistent demand. Currently, the process of forecasting the demand for general consumables is still carried out in a simple manner, namely by referring to the previous year's usage data and then adding 20% to the projection for the following year. This research is an implementative form of forecasting formulas, so the data required in this research is dominated by secondary data. This study uses the single exponential smoothing forecasting method as the basis for data analysis. Single exponential smoothing (SES) is a simple yet effective time series forecasting technique, in which historical data is treated by assigning exponentially decreasing weights to past observations. The forecasting results indicate that this method is quite effective in generating estimates of office stationery requirements, particularly for items with relatively stable demand patterns. This is evidenced by the low MAPE values for several items, such as F4 60g paper (5.31%), document keeper (5.70%), quarto 100 book (5.82%), folio 100 book (8.65%), and board marker (8.68%). A MAPE value below 10% indicates that the error rate is relatively small, so the forecasting results can be categorized as highly accurate. Conversely, there are several items that show a fairly high MAPE value, above 20%, including F4 70g paper (26.68%), permanent markers (24.21%), clear tape 5 cm (20.12%), and black ballpoint pens (20%). The high MAPE values for these items indicate that the forecasting model is unable to accurately capture demand patterns. This is due to high demand fluctuations and changes in consumption patterns.
Analysis of Differences in Daily Stock Returns and Stock Trading Volume After the Issuance of The Fatwa MUI No. 83 of 2023 Case Study of Israel Affiliated Companies in Indonesia Arfiana Putri Ananda; Ani Silvia; Elmy Nur Azizah; Edi Setiawan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ywnf8717

Abstract

This study was conducted of analyzing the efficiency of the semi-strong market in response to the issuance of MUI Fatwa No. 83 of 2023 concerning Legal Protection for the Israeli-Palestinian Struggle. The fatwa calls on Indonesian Muslims to boycott products related to Israel. This study was conducted to see if there were any differences in daily stock returns (AR) and stock trading volume (TVA) for five companies that are thought to have ties to Israel and are listed on the Indonesia Stock Exchange, like PT Unilever Indonesia Tbk (UNVR), PT MAP Boga Adiperkasa Tbk (MAPB), PT Fast Food Indonesia Tbk (FAST), PT Sarimelati Kencana Tbk (PZZA), and PT Graha Prima Mentari (GRPM). This quantitative study uses an event study method with a 60-day event window (30 days before and after the issuance of the fatwa). Data were analyzed using the kolmogorov-smirnov test for normality and hypothesis testing with the non-parametric (wilcoxon signed rank test). Findings indicate no significant differences in AR (abnormal return) and TVA (trading volume activity) between periods before and after an event, suggesting the Indonesian capital market exhibits semi-strong efficiency. Thus, the fatwa announcement did not trigger an excessive market reaction.
The Effect of Good Corporate Governance and Financial Performance on Tax Aggressiveness in Processed Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange 2020-2024 Salsa Zuhrufa Sheila; Dewi Pudji Rahayu; Farah Nisa Ul Albab; Rakan Agi Musyaffa
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/ngh8m645

Abstract

This study seeks to examine the influence of institutional ownership, interpreted as an indicator of Good Corporate Governance (GCG) and financial performance, evaluated through measures of profitability and leverage, influence the practice of tax aggressiveness among firms within the Processed Food & Beverage Subsector that are recorded on the Indonesia Stock Exchange for the period 2020-2024. Adpoting a quantitative research framework, yhe investigation applies multiple linear regression analysis with the assistance of SPSS version 27. The sample was selected through a purposive sampling method, producing a total of 124 observations drawn from 39 corporate entities. The empirical results reveal that profitability significantly influences tax aggressiveness. In contrast, institutional ownership and leverage do not exhibit a meaningful impact. However, when considered together, all three variables show a significant combined influence on tax aggressiveness. Nonetheless, the Adjusted R² value of 17.7% suggests that the majority of the variation in tax aggressiveness is attributable to factors outside the scope of the present model. Overall, the findings highlight financial performance as a key element in managing corporate tax aggressiveness.
The Influence of Social Capital, Entrepreneurial Competence, and Financial Inclusion on the Performance of UMKM in East Jakarta Della Pariska; Ash Shoffi Hana Fadhilah; Sunarta; Irsyad Ali Amin
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/4snb5n33

Abstract

This study aims to investigate the relationship between MSMEs' social capital, financial inclusion, and entrepreneurial skill performance in East Jakarta. MSMEs play a significant part in economic expansion, but still face various challenges, especially in terms of access to social networks, entrepreneurial skills, and utilization of financial services. This study employs a survey method in conjunction with a quantitative approach through questionnaires distributed to 234 MSME players in East Jakarta. The SEM-PLS 3.0 technique was used to measure the association between variables in the data. The findings demonstrated that financial inclusion, entrepreneurial skill, and social capital all had a major positive impact on MSME performance. The findings confirm that strengthening social capital can improve access to information and business collaboration, while improving entrepreneurial competencies contributes to business innovation and more effective business management. In addition, greater financial inclusion assists MSMEs in gaining access to capital and financial services that support business sustainability. Therefore, policies and programs that promote the development of MSMEs through improved social networks, entrepreneurship training, and access to more inclusive financial services are needed.
Analysis of Indonesia MSME's Perceptions of Interest in Adopting Sharia Financial Technology Julaeha; Zulpahmi; Ummu Salma Al-Azizah; Sumardi
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jwbefe38

Abstract

This study aims to identify the factors that affect interest of Micro, Small, and Medium Enterprises (MSMEs) to adopt sharia based financial technology (fintech) as an alternative to capital funding and to support business activities that are important in the sustainability of MSME. The study targets MSMEs in Indonesia, where sharia fintech represents an integration of contemporary financial technology and Islamic law principles. The research adopts the Technology Acceptance Model (TAM) as its theoretical basis, utilizing a purposive sampling method within a non-probability sampling framework and applying a quantitative research design. Data were collected through an online survey completed by 200 MSME respondents. For analysis, the study employed SEM-PLS technique, with SmartPLS version 4.0 for data processing. The findings reveal that perceived ease of use, trust, and financial literacy significantly and positively influence the intention to adopt sharia fintech. Conversely, perceived usefulness does not have a significant effect. It is also important to note that the study is limited by its sample size, which may restrict the generalizability of the finding to the broader MSME population in Indonesia.
The Role of Islamic Economics in Promoting Sustainable Development in Developing Countries Muhammad Ikram Idrus; Muhammad Ishlah Idrus
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/8czf0726

Abstract

Sustainable development in developing countries faces serious challenges such as poverty, social inequality, and environmental degradation. Islamic economics, with its ethical principles such as the prohibition of riba (usury), the implementation of zakat (alms), and profit-sharing instruments (mudarabah/musharakah), offers a potential alternative framework to address these challenges. This article aims to analyze quantitative and qualitative evidence on the role of Islamic economics in accelerating the achievement of sustainable development goals (SDGs) in the context of developing countries. This study employs a literature review with a descriptive-analytical approach. Data were collected from various academic sources, reports from international institutions (such as the World Bank, IFSB, and UNDP), and official reports from Islamic financial institutions and zakat institutions in developing countries. The results of this study Islamic economics offers a viable and ethical paradigm for achieving sustainable development in developing countries. This study provides a compelling and growing body of evidence that Islamic Economics offers a coherent and practical framework for promoting sustainable development in developing countries. Its principles are theoretically aligned with the SDGs, and its instruments—ranging from ZIS and Islamic microfinance to green sukuk—demonstrate tangible impacts on social equity, economic inclusion, and environmental stewardship. However, realizing its full potential requires concerted efforts to address institutional, regulatory, and educational challenges. Future research should focus on longitudinal studies measuring the long-term impact of Islamic finance on SDG indicators and developing innovative financial products that fully integrate Islamic ethics with cutting-edge sustainability practices.  This study also confirms that Islamic economics plays a significant and multifaceted role in driving sustainable development in developing countries, with contributions evident across all three pillars.
Principal Leadership In Improving Teacher Performance at      SMPN 1 Pasangkayu Choiriah Muslimah Nurdin; A. Ifayani Haanurat; Andi Mappatompo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/11efjw92

Abstract

This study aims to examine how the leadership of the principal of SMPN 1 Pasangkayu can improve teacher performance. The approach used is descriptive qualitative, with data collection through interviews with the principal and teachers. The stages of data reduction, data presentation, and drawing conclusions (verification) are the stages of the data analysis process used in this study. Based on the research findings, the principal actively assists teachers in creating learning objectives, providing them with work instructions, inspiring them, and supporting their professional growth. In addition, student management and infrastructure also influence teacher performance. This study emphasizes the importance of consistent and collaborative transformative leadership in encouraging improvements in the quality of education. Based on the results of this study, it is hoped that SMPN 1 Pasangkayu will continue to strengthen participatory leadership and support teacher professional development. The principal is advised to maintain an open leadership style and respect teacher potential, while teachers are expected to be more proactive in training and professional collaboration.
Generation Z in Workplace Human Capital Development Strategy: Case Study of Private Employee Skills Gen-Z Category Firman Karim; A. Ifyani Haanurat; Andi Mappatompo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/993j0r74

Abstract

The entry of Generation Z into the workforce brings new challenges for organizations, especially in managing human capital development strategies. The generation that grew up in the digital era has unique characteristics, such as high-tech skills, a need for recognition, and a preference for flexibility and collaboration. However, many private companies still use conventional approaches to human capital development, which are potentially irrelevant to Gen Z's expectations. This study aims to explore the perceptions of Gen Z private sector employees towards human capital development strategies implemented in the workplace. Using a descriptive qualitative approach, data was collected through observations, interviews, and questionnaires with Gen Z employees. The expected result is an in-depth understanding of Gen Z's experiences, expectations, and assessments of HR development programs, as well as the formulation of more adaptive and effective strategies. The findings are expected to be the basis of recommendations for companies in creating an inclusive work environment and supporting the productivity of the younger generation in a sustainable manner.
Analysis of the Level of Trust of Students of Universitas Muhammadiyah Makassar towards the Security of Using Qris (Quick Response Code Indonesian Standard) as a Digital Exchange Tool Husnaeda; A. Ifayani Haanurat; Andi Mappatompo
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/jzr4zb03

Abstract

The development of information and communication technology, especially in digital payment systems, has changed the way financial transactions are conducted in Indonesia. Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia in 2019, has become one of the popular innovations among students. This study aims to analyze the level of trust of Muhammadiyah Makassar University students in the security of using QRIS as a digital currency. The research method used is a qualitative approach with in-depth interviews and observations of students who have used QRIS. The results showed that students have a fairly high level of trust in QRIS, which is influenced by practicality factors, service provider reputation, and the influence of the social environment. Despite concerns regarding security risks, students tend to see QRIS as a safe and efficient payment solution. In conclusion, to increase user trust, continuous education and socialization regarding the security and benefits of QRIS are needed.

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